{"id":5473,"date":"2026-02-17T13:25:37","date_gmt":"2026-02-17T10:25:37","guid":{"rendered":"https:\/\/expfu.com\/?p=5473"},"modified":"2026-02-23T11:50:10","modified_gmt":"2026-02-23T08:50:10","slug":"certified-public-accountant-office-in-riyadh","status":"publish","type":"post","link":"https:\/\/expfu.com\/en\/certified-public-accountant-office-in-riyadh\/","title":{"rendered":"\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636"},"content":{"rendered":"<p style=\"text-align: right;\" data-start=\"352\" data-end=\"796\"><strong data-start=\"352\" data-end=\"387\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0647\u0648 \u0627\u0644\u062e\u064a\u0627\u0631 \u0627\u0644\u0630\u064a \u062a\u0628\u062d\u062b \u0639\u0646\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0641\u0642 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u062a\u0648\u0641\u0631\u0647 <strong data-start=\"519\" data-end=\"541\">Future Expertise CPAs<\/strong> \u0645\u0646 \u062e\u0644\u0627\u0644 \u0641\u0631\u064a\u0642 \u0645\u062a\u062e\u0635\u0635 \u064a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u0639\u0627\u0644\u064a\u0629. \u0641\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u062a\u0648\u0642\u064a\u0639 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629\u060c \u0628\u0644 \u064a\u064f\u0639\u062f \u062e\u0637\u0648\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u062a\u062d\u0645\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629\u060c \u0648\u062a\u062f\u0639\u0645 \u0642\u0631\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u064a\u0629 \u0628\u062b\u0642\u0629.<\/p>\n<h2 style=\"text-align: right;\" data-start=\"803\" data-end=\"852\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-4223 aligncenter\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-examining-material-with-magnifying-glass-closely-generated-by-ai-300x171.jpg\" alt=\"\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636\" width=\"405\" height=\"231\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-examining-material-with-magnifying-glass-closely-generated-by-ai-300x171.jpg 300w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-examining-material-with-magnifying-glass-closely-generated-by-ai-768x439.jpg 768w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-examining-material-with-magnifying-glass-closely-generated-by-ai-18x10.jpg 18w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-examining-material-with-magnifying-glass-closely-generated-by-ai.jpg 1000w\" sizes=\"(max-width: 405px) 100vw, 405px\" \/>\u0645\u0627 \u0647\u064a \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/h2>\n<p style=\"text-align: right;\" data-start=\"94\" data-end=\"477\">\u062a\u064f\u0639\u062f \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062c\u0647\u0627\u062a \u0645\u0631\u062e\u0635\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629. \u064a\u0639\u0645\u0644 \u062f\u0627\u062e\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0648\u0646 \u0642\u0627\u0646\u0648\u0646\u064a\u0648\u0646 \u062d\u0627\u0635\u0644\u0648\u0646 \u0639\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u0631\u0633\u0645\u064a \u064a\u0633\u0645\u062d \u0644\u0647\u0645 \u0628\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u0648\u064a\u064f\u0639\u062a\u0628\u0631 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 <strong data-start=\"386\" data-end=\"421\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u062e\u0637\u0648\u0629 \u0645\u0647\u0645\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0639\u0649 \u0644\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"479\" data-end=\"780\">\u0648\u062c\u0648\u062f \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u0645\u062b\u0644 <strong data-start=\"499\" data-end=\"521\">Future Expertise CPAs<\/strong> \u064a\u0636\u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629. \u0641\u062f\u0648\u0631 \u0627\u0644\u0645\u0643\u062a\u0628 \u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u0642\u0637\u060c \u0628\u0644 \u064a\u0634\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0648\u062f\u0639\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0642\u0631\u0627\u0631. \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 <strong data-start=\"683\" data-end=\"718\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u064a\u0639\u0632\u0632 \u0627\u0644\u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u064a\u062f\u0639\u0645 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0643\u0628\u064a\u0631\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"1626\" data-end=\"1706\"><strong data-start=\"1626\" data-end=\"1704\">\u062a\u062a\u0645\u062b\u0644 \u0637\u0628\u064a\u0639\u0629 \u0639\u0645\u0644 \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<ul style=\"text-align: right;\" data-start=\"1708\" data-end=\"2195\">\n<li data-start=\"1708\" data-end=\"1833\">\n<p data-start=\"1710\" data-end=\"1833\">\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u062a\u0639\u0643\u0633 \u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u0645\u0646\u062d \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u062b\u0642\u0629 \u0623\u0643\u0628\u0631 \u0641\u064a \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0648\u0636\u0629.<\/p>\n<\/li>\n<li data-start=\"1834\" data-end=\"1925\">\n<p data-start=\"1836\" data-end=\"1925\">\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0648\u0627\u0641\u0642\u0647\u0627 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p>\n<\/li>\n<li data-start=\"1926\" data-end=\"1997\">\n<p data-start=\"1928\" data-end=\"1997\">\u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u062f\u0639\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u062a\u0642\u0644\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"1998\" data-end=\"2070\">\n<p data-start=\"2000\" data-end=\"2070\">\u062f\u0639\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0623\u0648 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"2071\" data-end=\"2140\">\n<p data-start=\"2073\" data-end=\"2140\">\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0643\u062a\u0634\u0627\u0641 \u0646\u0642\u0627\u0637 \u0627\u0644\u0642\u0648\u0629 \u0648\u0627\u0644\u0636\u0639\u0641 \u062f\u0627\u062e\u0644 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n<\/li>\n<li data-start=\"2141\" data-end=\"2195\">\n<p data-start=\"2143\" data-end=\"2195\">\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/p>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: right;\" data-start=\"2202\" data-end=\"2251\">\u0645\u0627 \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645\u061f<\/h2>\n<p style=\"text-align: right;\" data-start=\"2253\" data-end=\"2626\">\u064a\u062e\u062a\u0644\u0641 \u062f\u0648\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0639\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629\u060c \u0648\u0647\u0648 \u0641\u0631\u0642 \u062c\u0648\u0647\u0631\u064a \u064a\u062c\u0628 \u0623\u0646 \u062a\u062f\u0631\u0643\u0647 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0646\u062f \u0627\u0644\u0628\u062d\u062b \u0639\u0646 <strong data-start=\"2385\" data-end=\"2420\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong>. \u0641\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645 \u064a\u062e\u062a\u0635 \u0639\u0627\u062f\u0629 \u0628\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0645\u062b\u0644 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0642\u064a\u0648\u062f \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0645\u062a\u0644\u0643 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0635\u0644\u0627\u062d\u064a\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0639\u062a\u0645\u062f\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"2628\" data-end=\"2930\">\u0648\u062a\u0648\u0636\u062d <strong data-start=\"2634\" data-end=\"2656\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0645\u062d\u0627\u0633\u0628 \u0639\u0627\u0645 \u0641\u0642\u0637 \u0644\u0627 \u064a\u063a\u0646\u064a \u0639\u0646 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0639\u0646\u062f\u0645\u0627 \u064a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0627\u0644\u062a\u0632\u0627\u0645 \u0646\u0638\u0627\u0645\u064a \u0628\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0631\u0633\u0645\u064a\u0629. \u0641\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u062a\u0645\u062a\u0639 \u0628\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0647\u0646\u064a\u0629 \u062a\u0645\u0643\u0646\u0647 \u0645\u0646 \u062a\u0642\u064a\u064a\u0645 \u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0635\u0648\u0631\u0629 \u0645\u062d\u0627\u064a\u062f\u0629\u060c \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0641\u064a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"2932\" data-end=\"3009\"><strong data-start=\"2932\" data-end=\"3007\">\u064a\u062a\u0636\u062d \u0627\u0644\u0641\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<ul style=\"text-align: right;\">\n<li data-start=\"3011\" data-end=\"3167\">\n<p data-start=\"3013\" data-end=\"3167\">\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0645\u062a\u0644\u0643 \u0627\u0639\u062a\u0645\u0627\u062f\u064b\u0627 \u0631\u0633\u0645\u064a\u064b\u0627 \u064a\u0633\u0645\u062d \u0644\u0647 \u0628\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0642\u0627\u0646\u0648\u0646\u064a\u064b\u0627\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645 \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<\/li>\n<li data-start=\"3169\" data-end=\"3284\">\n<p data-start=\"3171\" data-end=\"3284\">\u064a\u062a\u0645\u062a\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u060c \u0645\u0645\u0627 \u064a\u0636\u0645\u0646 \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0639\u062f\u0645 \u062a\u0623\u062b\u0631\u0647\u0627 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"3286\" data-end=\"3423\">\n<p data-start=\"3288\" data-end=\"3423\">\u064a\u0634\u062a\u0631\u0637 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u062a\u0642\u062f\u064a\u0645 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u0648\u0642\u0639\u0629 \u0645\u0646 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636\u060c \u0648\u0647\u0648 \u0645\u0627 \u0644\u0627 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645 \u062a\u0648\u0641\u064a\u0631\u0647 \u0628\u0645\u0641\u0631\u062f\u0647.<\/p>\n<\/li>\n<li data-start=\"3425\" data-end=\"3543\">\n<p data-start=\"3427\" data-end=\"3543\">\u064a\u062a\u0648\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0628\u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0639\u062f\u0627\u0644\u062a\u0647\u0627 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"3545\" data-end=\"3658\">\n<p data-start=\"3547\" data-end=\"3658\">\u064a\u0631\u0643\u0632 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u0631\u0643\u0632 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"3662\" data-end=\"3801\">\u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u0645\u062b\u0644 <strong data-start=\"3688\" data-end=\"3710\">Future Expertise CPAs<\/strong> \u064a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0645\u0645\u0627 \u064a\u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u062d\u0645\u0627\u064a\u0629 \u0645\u0627\u0644\u064a\u0629 \u0648\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629.<\/li>\n<\/ul>\n<h2 style=\"text-align: right;\" data-start=\"256\" data-end=\"296\">\u0627\u0632\u0627\u064a \u0627\u0639\u0631\u0641 \u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f\u061f<\/h2>\n<p style=\"text-align: right;\" data-start=\"298\" data-end=\"674\">\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u062e\u0637\u0648\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0642\u0628\u0644 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0623\u064a \u062c\u0647\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0623\u0648 \u062a\u062f\u0642\u064a\u0642\u060c \u062e\u0627\u0635\u0629 \u0639\u0646\u062f \u0627\u0644\u0628\u062d\u062b \u0639\u0646 <strong data-start=\"412\" data-end=\"447\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u064a\u0636\u0645\u0646 \u0644\u0643 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629. \u0641\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0627 \u064a\u0639\u0646\u064a \u0641\u0642\u0637 \u0627\u0645\u062a\u0644\u0627\u0643 \u062e\u0628\u0631\u0629 \u0645\u0647\u0646\u064a\u0629\u060c \u0628\u0644 \u064a\u0639\u0646\u064a \u0623\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0645\u0631\u062e\u0635 \u0642\u0627\u0646\u0648\u0646\u064a\u064b\u0627 \u0644\u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u0648\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\n<p style=\"text-align: right;\" data-start=\"676\" data-end=\"953\">\u0648\u062a\u0624\u0643\u062f <strong data-start=\"682\" data-end=\"704\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u0639 \u0641\u064a \u062e\u0637\u0623 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0639\u0644\u0649 \u0623\u0634\u062e\u0627\u0635 \u063a\u064a\u0631 \u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0638\u0646\u064b\u0627 \u0645\u0646\u0647\u0645 \u0623\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0643\u0627\u0641\u064a\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u062a\u0634\u062a\u0631\u0637 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u062c\u0648\u062f \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u0631\u0633\u0645\u064a. \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u064a\u062d\u0645\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0631\u0641\u0636 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0623\u0648 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0646\u0638\u0627\u0645\u064a\u0629 \u0645\u0633\u062a\u0642\u0628\u0644\u064b\u0627.<\/p>\n<p style=\"text-align: right;\" data-start=\"955\" data-end=\"1027\"><strong data-start=\"955\" data-end=\"1025\">\u064a\u0645\u0643\u0646\u0643 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<ul style=\"text-align: right;\">\n<li style=\"list-style-type: none;\">\n<ul data-start=\"1029\" data-end=\"2214\">\n<li data-start=\"1029\" data-end=\"1274\">\n<p data-start=\"1031\" data-end=\"1274\"><strong data-start=\"1031\" data-end=\"1066\">\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0631\u0633\u0645\u064a<\/strong><br data-start=\"1066\" data-end=\"1069\" \/>\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0644\u062f\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u062a\u0631\u062e\u064a\u0635 \u0633\u0627\u0631\u064a \u0627\u0644\u0645\u0641\u0639\u0648\u0644 \u064a\u0633\u0645\u062d \u0644\u0647 \u0628\u0645\u0632\u0627\u0648\u0644\u0629 \u0627\u0644\u0645\u0647\u0646\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629\u060c \u0648\u064a\u0645\u0643\u0646 \u0637\u0644\u0628 \u0646\u0633\u062e\u0629 \u0645\u0646 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0623\u0648 \u0631\u0642\u0645 \u0627\u0644\u0642\u064a\u062f \u0627\u0644\u0645\u0647\u0646\u064a \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0635\u062d\u062a\u0647. \u0647\u0630\u0627 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0647\u0648 \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f.<\/p>\n<\/li>\n<li data-start=\"1276\" data-end=\"1500\">\n<p data-start=\"1278\" data-end=\"1500\"><strong data-start=\"1278\" data-end=\"1321\">\u0627\u0644\u0628\u062d\u062b \u0641\u064a \u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629<\/strong><br data-start=\"1321\" data-end=\"1324\" \/>\u062a\u0648\u0641\u0631 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0633\u062c\u0644\u0627\u062a \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646\u060c \u0648\u064a\u0645\u0643\u0646 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0625\u062f\u0631\u0627\u062c \u0627\u0633\u0645 \u0627\u0644\u0645\u0643\u062a\u0628 \u0623\u0648 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0631\u0633\u0645\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0645\u0646\u062d\u0643 \u062f\u0631\u062c\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0627\u0637\u0645\u0626\u0646\u0627\u0646 \u0642\u0628\u0644 \u0627\u0644\u062a\u0639\u0627\u0642\u062f.<\/p>\n<\/li>\n<li data-start=\"1502\" data-end=\"1680\">\n<p data-start=\"1504\" data-end=\"1680\"><strong data-start=\"1504\" data-end=\"1537\">\u0645\u0631\u0627\u062c\u0639\u0629 \u062a\u0648\u0642\u064a\u0639 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0633\u0627\u0628\u0642\u0629<\/strong><br data-start=\"1537\" data-end=\"1540\" \/>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u064a\u0648\u0642\u0639 \u062a\u0642\u0627\u0631\u064a\u0631\u0647 \u0628\u0635\u0641\u062a\u0647 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0645\u0639 \u0630\u0643\u0631 \u0631\u0642\u0645 \u0627\u0644\u062a\u0631\u062e\u064a\u0635\u060c \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u062a\u0642\u0627\u0631\u064a\u0631 \u0633\u0627\u0628\u0642\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0635\u062d\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f.<\/p>\n<\/li>\n<li data-start=\"1682\" data-end=\"1853\">\n<p data-start=\"1684\" data-end=\"1853\"><strong data-start=\"1684\" data-end=\"1723\">\u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0648\u062c\u0648\u062f \u0633\u062c\u0644 \u062a\u062c\u0627\u0631\u064a \u0646\u0634\u0637 \u0644\u0644\u0645\u0643\u062a\u0628<\/strong><br data-start=\"1723\" data-end=\"1726\" \/>\u0639\u0646\u062f \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 <strong data-start=\"1741\" data-end=\"1776\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u064a\u062c\u0628 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0627\u0644\u0645\u0643\u062a\u0628 \u0645\u0633\u062c\u0644 \u0631\u0633\u0645\u064a\u064b\u0627 \u0648\u064a\u0645\u0627\u0631\u0633 \u0646\u0634\u0627\u0637\u0647 \u0628\u0634\u0643\u0644 \u0642\u0627\u0646\u0648\u0646\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p>\n<\/li>\n<li data-start=\"1855\" data-end=\"2000\">\n<p data-start=\"1857\" data-end=\"2000\"><strong data-start=\"1857\" data-end=\"1897\">\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0633\u0645\u0639\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/strong><br data-start=\"1897\" data-end=\"1900\" \/>\u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u062a\u0645\u062a\u0644\u0643 \u0633\u062c\u0644\u064b\u0627 \u0648\u0627\u0636\u062d\u064b\u0627 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0633\u0627\u0628\u0642\u0629 \u0623\u0639\u0645\u0627\u0644 \u062a\u0639\u0643\u0633 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u062e\u0628\u0631\u0629.<\/p>\n<\/li>\n<li data-start=\"2002\" data-end=\"2214\">\n<p data-start=\"2004\" data-end=\"2214\"><strong data-start=\"2004\" data-end=\"2052\">\u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u062c\u0647\u0629 \u0645\u0639\u0631\u0648\u0641\u0629 \u0645\u062b\u0644 \u0634\u0631\u0643\u0629 \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062e\u0628\u0631\u0629<\/strong><br data-start=\"2052\" data-end=\"2055\" \/>\u0627\u062e\u062a\u064a\u0627\u0631 <strong data-start=\"2062\" data-end=\"2084\">Future Expertise CPAs<\/strong> \u064a\u0645\u0646\u062d\u0643 \u0636\u0645\u0627\u0646\u064b\u0627 \u0628\u0623\u0646\u0643 \u062a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062c\u0647\u0629 \u0645\u0644\u062a\u0632\u0645\u0629 \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0646\u0638\u0627\u0645\u064a \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0645\u0645\u0627 \u064a\u062e\u062a\u0635\u0631 \u0639\u0644\u064a\u0643 \u062e\u0637\u0648\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0642 \u0648\u064a\u0642\u0644\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<br \/>\n<img decoding=\"async\" class=\"wp-image-4245 aligncenter\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-with-leather-briefcase-1-e1735753658425-300x224.jpg\" alt=\"\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636\" width=\"484\" height=\"362\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-with-leather-briefcase-1-e1735753658425-300x224.jpg 300w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-with-leather-briefcase-1-e1735753658425-768x573.jpg 768w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-with-leather-briefcase-1-e1735753658425-16x12.jpg 16w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/elementor\/thumbs\/businessman-with-leather-briefcase-1-e1735753658425-150x150.jpg 800w, https:\/\/expfu.com\/wp-content\/uploads\/2025\/01\/businessman-with-leather-briefcase-1-e1735753658425.jpg 781w\" sizes=\"(max-width: 484px) 100vw, 484px\" \/><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: right;\" data-start=\"300\" data-end=\"353\">\u0647\u0644 \u064a\u0634\u062a\u0631\u0637 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u062c\u0648\u062f \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u061f<\/h2>\n<p style=\"text-align: right;\" data-start=\"355\" data-end=\"722\">\u064a\u0634\u062a\u0631\u0637 \u0627\u0644\u0646\u0638\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0639\u0644\u0649 \u0628\u0639\u0636 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0639\u062f\u0627\u062f \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u0648\u0642\u0639\u0629 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0631\u062e\u0635\u060c \u062e\u0635\u0648\u0635\u064b\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629\u060c \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062e\u0636\u0639 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u0631\u0642\u0627\u0628\u0629 \u0645\u0639\u064a\u0646\u0629. \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 <strong data-start=\"592\" data-end=\"627\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0644\u064a\u0633 \u062e\u064a\u0627\u0631\u064b\u0627 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u060c \u0628\u0644 \u0627\u0644\u062a\u0632\u0627\u0645 \u0646\u0638\u0627\u0645\u064a \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u0636\u0645\u0627\u0646 \u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0639\u062f\u0627\u0644\u062a\u0647\u0627.<\/p>\n<p style=\"text-align: right;\" data-start=\"724\" data-end=\"997\">\u0648\u062a\u0648\u0636\u062d <strong data-start=\"730\" data-end=\"752\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0648\u062c\u0648\u062f \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u064a\u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u062d\u0645\u0627\u064a\u0629 \u0646\u0638\u0627\u0645\u064a\u0629\u060c \u0644\u0623\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646\u0647 \u062a\u0643\u0648\u0646 \u0645\u0639\u062a\u0631\u0641\u064b\u0627 \u0628\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u0623\u0645\u0627 \u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u060c \u0641\u0642\u062f \u062a\u062a\u0639\u0631\u0636 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0623\u0648 \u0631\u0641\u0636 \u062a\u0642\u0627\u0631\u064a\u0631\u0647\u0627 \u0623\u0648 \u062d\u062a\u0649 \u0641\u0631\u0636 \u063a\u0631\u0627\u0645\u0627\u062a \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a.<\/p>\n<p style=\"text-align: right;\" data-start=\"999\" data-end=\"1060\"><strong data-start=\"999\" data-end=\"1058\">\u064a\u062a\u0636\u062d \u0627\u0634\u062a\u0631\u0627\u0637 \u0648\u062c\u0648\u062f \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<ul style=\"text-align: right;\" data-start=\"1062\" data-end=\"1927\">\n<li data-start=\"1062\" data-end=\"1240\">\n<p data-start=\"1064\" data-end=\"1240\"><strong data-start=\"1064\" data-end=\"1120\">\u0639\u0646\u062f \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0628\u0639\u0636 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/strong><br data-start=\"1120\" data-end=\"1123\" \/>\u062a\u064f\u0644\u0632\u0645 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0628\u0639\u0636 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0631\u0633\u0645\u064a \u0645\u0646 \u0645\u0643\u062a\u0628 \u0645\u0639\u062a\u0645\u062f\u060c \u0644\u0636\u0645\u0627\u0646 \u0639\u062f\u0627\u0644\u0629 \u0639\u0631\u0636 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"1242\" data-end=\"1386\">\n<p data-start=\"1244\" data-end=\"1386\"><strong data-start=\"1244\" data-end=\"1281\">\u0639\u0646\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u0628\u0646\u0643\u064a<\/strong><br data-start=\"1281\" data-end=\"1284\" \/>\u062a\u0634\u062a\u0631\u0637 \u0627\u0644\u0628\u0646\u0648\u0643 \u0639\u0627\u062f\u0629 \u062a\u0642\u062f\u064a\u0645 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 \u0648\u0645\u0648\u0642\u0639\u0629 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0642\u0628\u0644 \u0645\u0646\u062d \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"1388\" data-end=\"1534\">\n<p data-start=\"1390\" data-end=\"1534\"><strong data-start=\"1390\" data-end=\"1424\">\u0639\u0646\u062f \u062f\u062e\u0648\u0644 \u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0648 \u0634\u0631\u0643\u0627\u0621 \u062c\u062f\u062f<\/strong><br data-start=\"1424\" data-end=\"1427\" \/>\u0648\u062c\u0648\u062f \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0635\u0627\u062f\u0631 \u0645\u0646 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u064a\u0639\u0632\u0632 \u0627\u0644\u062b\u0642\u0629 \u0648\u064a\u064f\u0633\u0647\u0644 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u062f\u0644 \u0648\u0634\u0641\u0627\u0641.<\/p>\n<\/li>\n<li data-start=\"1536\" data-end=\"1665\">\n<p data-start=\"1538\" data-end=\"1665\"><strong data-start=\"1538\" data-end=\"1582\">\u0639\u0646\u062f \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0645\u0646\u0627\u0642\u0635\u0627\u062a \u0623\u0648 \u062a\u0639\u0627\u0642\u062f\u0627\u062a \u0631\u0633\u0645\u064a\u0629<\/strong><br data-start=\"1582\" data-end=\"1585\" \/>\u062a\u0637\u0644\u0628 \u0628\u0639\u0636 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0643\u0628\u0631\u0649 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0643\u062c\u0632\u0621 \u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0623\u0647\u064a\u0644.<\/p>\n<\/li>\n<li data-start=\"1667\" data-end=\"1802\">\n<p data-start=\"1669\" data-end=\"1802\"><strong data-start=\"1669\" data-end=\"1706\">\u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0635\u0641\u064a\u0629 \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629<\/strong><br data-start=\"1706\" data-end=\"1709\" \/>\u0648\u062c\u0648\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u064f\u0639\u062f \u0639\u0646\u0635\u0631\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0644\u0636\u0645\u0627\u0646 \u0639\u062f\u0627\u0644\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062d\u0642\u0648\u0642 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a.<\/p>\n<\/li>\n<li data-start=\"1804\" data-end=\"1927\">\n<p data-start=\"1806\" data-end=\"1927\"><strong data-start=\"1806\" data-end=\"1840\">\u0639\u0646\u062f \u0627\u0644\u062e\u0636\u0648\u0639 \u0644\u0641\u062d\u0635 \u0623\u0648 \u0631\u0642\u0627\u0628\u0629 \u0645\u0627\u0644\u064a\u0629<\/strong><br data-start=\"1840\" data-end=\"1843\" \/>\u0648\u062c\u0648\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0648\u0642\u0639\u0629 \u0645\u0646 \u0645\u0643\u062a\u0628 \u0645\u0639\u062a\u0645\u062f \u064a\u0633\u0647\u0644 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u064a\u0642\u0644\u0644 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0648\u062c\u0648\u062f \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629.<\/p>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: right;\" data-start=\"1934\" data-end=\"1984\">\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0648\u062c\u0648\u062f \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0648\u0639\u062f\u0645 \u0648\u062c\u0648\u062f\u0647<\/h2>\n<div class=\"TyagGW_tableContainer\" style=\"text-align: right;\">\n<div class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 197px;\" width=\"1126\" data-start=\"1986\" data-end=\"2533\">\n<thead data-start=\"1986\" data-end=\"2072\">\n<tr data-start=\"1986\" data-end=\"2072\">\n<th class=\"\" data-start=\"1986\" data-end=\"2002\" data-col-size=\"sm\">\u0639\u0646\u0635\u0631 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629<\/th>\n<th class=\"\" data-start=\"2002\" data-end=\"2041\" data-col-size=\"sm\">\u0648\u062c\u0648\u062f \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/th>\n<th class=\"\" data-start=\"2041\" data-end=\"2072\" data-col-size=\"sm\">\u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2163\" data-end=\"2533\">\n<tr data-start=\"2163\" data-end=\"2244\">\n<td style=\"text-align: center;\" data-start=\"2163\" data-end=\"2191\" data-col-size=\"sm\">\u0627\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0631\u0633\u0645\u064a \u0628\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631<\/td>\n<td style=\"text-align: center;\" data-start=\"2191\" data-end=\"2218\" data-col-size=\"sm\">\u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0646\u0638\u0627\u0645\u064a\u064b\u0627<\/td>\n<td style=\"text-align: center;\" data-start=\"2218\" data-end=\"2244\" data-col-size=\"sm\">\u0642\u062f \u062a\u064f\u0631\u0641\u0636 \u0645\u0646 \u0628\u0639\u0636 \u0627\u0644\u062c\u0647\u0627\u062a<\/td>\n<\/tr>\n<tr data-start=\"2245\" data-end=\"2322\">\n<td style=\"text-align: center;\" data-start=\"2245\" data-end=\"2271\" data-col-size=\"sm\">\u0627\u0644\u0642\u0628\u0648\u0644 \u0627\u0644\u0628\u0646\u0643\u064a \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a<\/td>\n<td style=\"text-align: center;\" data-start=\"2271\" data-end=\"2295\" data-col-size=\"sm\">\u064a\u0633\u0647\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644<\/td>\n<td style=\"text-align: center;\" data-start=\"2295\" data-end=\"2322\" data-col-size=\"sm\">\u0642\u062f \u064a\u0636\u0639\u0641 \u0627\u0644\u0645\u0648\u0642\u0641 \u0627\u0644\u062a\u0641\u0627\u0648\u0636\u064a<\/td>\n<\/tr>\n<tr data-start=\"2323\" data-end=\"2399\">\n<td style=\"text-align: center;\" data-start=\"2323\" data-end=\"2353\" data-col-size=\"sm\">\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062b\u0642\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/td>\n<td style=\"text-align: center;\" data-start=\"2353\" data-end=\"2376\" data-col-size=\"sm\">\u0645\u0631\u062a\u0641\u0639 \u0648\u064a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629<\/td>\n<td style=\"text-align: center;\" data-start=\"2376\" data-end=\"2399\" data-col-size=\"sm\">\u0645\u062d\u062f\u0648\u062f \u0648\u064a\u062b\u064a\u0631 \u062a\u0633\u0627\u0624\u0644\u0627\u062a<\/td>\n<\/tr>\n<tr data-start=\"2400\" data-end=\"2479\">\n<td style=\"text-align: center;\" data-start=\"2400\" data-end=\"2419\" data-col-size=\"sm\">\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0646\u0638\u0627\u0645\u064a<\/td>\n<td style=\"text-align: center;\" data-start=\"2419\" data-end=\"2451\" data-col-size=\"sm\">\u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629<\/td>\n<td style=\"text-align: center;\" data-start=\"2451\" data-end=\"2479\" data-col-size=\"sm\">\u0639\u0631\u0636\u0629 \u0644\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a<\/td>\n<\/tr>\n<tr data-start=\"2480\" data-end=\"2533\">\n<td style=\"text-align: center;\" data-start=\"2480\" data-end=\"2499\" data-col-size=\"sm\">\u0627\u0644\u062c\u0627\u0647\u0632\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642<\/td>\n<td style=\"text-align: center;\" data-start=\"2499\" data-end=\"2514\" data-col-size=\"sm\">\u0639\u0627\u0644\u064a\u0629 \u0648\u0645\u0646\u0638\u0645\u0629<\/td>\n<td style=\"text-align: center;\" data-start=\"2514\" data-end=\"2533\" data-col-size=\"sm\">\u0642\u062f \u062a\u0648\u0627\u062c\u0647 \u0635\u0639\u0648\u0628\u0627\u062a<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\" data-start=\"2535\" data-end=\"2734\">\u0648\u062a\u0624\u0643\u062f <strong data-start=\"2541\" data-end=\"2563\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 <strong data-start=\"2578\" data-end=\"2613\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0634\u0631\u0637 \u0646\u0638\u0627\u0645\u064a \u0641\u0642\u0637\u060c \u0628\u0644 \u064a\u064f\u0639\u062f \u062e\u0637\u0648\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u0639\u0632\u0632 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u062a\u062d\u0645\u064a\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\n<h1 style=\"text-align: right;\" data-start=\"256\" data-end=\"319\">\u0645\u0627 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 <strong data-start=\"281\" data-end=\"316\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong>\u061f<\/h1>\n<p style=\"text-align: right;\" data-start=\"321\" data-end=\"721\">\u064a\u0642\u062f\u0645 <strong data-start=\"326\" data-end=\"361\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0643\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u062c\u0631\u062f \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629\u060c \u0648\u062f\u0639\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629. \u0648\u062a\u0639\u062a\u0645\u062f <strong data-start=\"569\" data-end=\"591\">Future Expertise CPAs<\/strong> \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0648\u0641\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0647\u0646\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u0636\u0645\u0646 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0648\u062a\u0639\u0632\u0632 \u062b\u0642\u0629 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0641\u064a \u0628\u064a\u0627\u0646\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"723\" data-end=\"1062\">\u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0633\u0646\u0648\u064a \u0641\u0642\u0637\u060c \u0628\u0644 \u064a\u0645\u062a\u062f \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u062f\u0639\u0645 \u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0641\u0647\u0645 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0643\u062a\u0634\u0627\u0641 \u0646\u0642\u0627\u0637 \u0627\u0644\u0636\u0639\u0641 \u0642\u0628\u0644 \u0623\u0646 \u062a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0645\u0634\u0643\u0644\u0627\u062a \u062d\u0642\u064a\u0642\u064a\u0629. \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 <strong data-start=\"926\" data-end=\"961\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0645\u062b\u0644 <strong data-start=\"966\" data-end=\"988\">Future Expertise CPAs<\/strong> \u064a\u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0625\u0644\u0649 \u062f\u0639\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0645\u0633\u062a\u0645\u0631.<\/p>\n<p style=\"text-align: right;\" data-start=\"1064\" data-end=\"1143\"><strong data-start=\"1064\" data-end=\"1141\">\u062a\u0634\u0645\u0644 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0642\u062f\u0645\u0647\u0627 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u0645\u0627 \u064a\u0644\u064a:<\/strong><\/p>\n<ul style=\"text-align: right;\" data-start=\"1145\" data-end=\"2102\">\n<li data-start=\"1145\" data-end=\"1346\">\n<p data-start=\"1147\" data-end=\"1346\"><strong data-start=\"1147\" data-end=\"1180\">\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><br data-start=\"1180\" data-end=\"1183\" \/>\u0625\u062c\u0631\u0627\u0621 \u0641\u062d\u0635 \u0634\u0627\u0645\u0644 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0639\u062f\u0627\u0644\u062a\u0647\u0627 \u0648\u062f\u0642\u062a\u0647\u0627 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0645\u0639 \u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0631\u0633\u0645\u064a \u064a\u0645\u0643\u0646 \u062a\u0642\u062f\u064a\u0645\u0647 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0623\u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p>\n<\/li>\n<li data-start=\"1348\" data-end=\"1526\">\n<p data-start=\"1350\" data-end=\"1526\"><strong data-start=\"1350\" data-end=\"1383\">\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/strong><br data-start=\"1383\" data-end=\"1386\" \/>\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0648\u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u062f\u062e\u0644 \u0648\u0627\u0644\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0646\u0642\u062f\u064a\u0629 \u0628\u0634\u0643\u0644 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u060c \u0645\u0639 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0648\u0627\u0641\u0642\u0647\u0627 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p>\n<\/li>\n<li data-start=\"1528\" data-end=\"1681\">\n<p data-start=\"1530\" data-end=\"1681\"><strong data-start=\"1530\" data-end=\"1562\">\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><br data-start=\"1562\" data-end=\"1565\" \/>\u062a\u0642\u062f\u064a\u0645 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u062a\u0648\u0635\u064a\u0627\u062a \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n<\/li>\n<li data-start=\"1683\" data-end=\"1837\">\n<p data-start=\"1685\" data-end=\"1837\"><strong data-start=\"1685\" data-end=\"1722\">\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/strong><br data-start=\"1722\" data-end=\"1725\" \/>\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0642\u062a\u0631\u0627\u062d \u062a\u062d\u0633\u064a\u0646\u0627\u062a \u062a\u0639\u0632\u0632 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u0642\u0644\u0644 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0623\u0648 \u0627\u0644\u062a\u0644\u0627\u0639\u0628.<\/p>\n<\/li>\n<li data-start=\"1839\" data-end=\"1970\">\n<p data-start=\"1841\" data-end=\"1970\"><strong data-start=\"1841\" data-end=\"1879\">\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u062e\u0627\u0635\u0629 \u0644\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629<\/strong><br data-start=\"1879\" data-end=\"1882\" \/>\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0645\u0637\u0644\u0648\u0628\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u0627\u0644\u062f\u062e\u0648\u0644 \u0641\u064a \u0634\u0631\u0627\u0643\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"1972\" data-end=\"2102\">\n<p data-start=\"1974\" data-end=\"2102\"><strong data-start=\"1974\" data-end=\"2010\">\u062f\u0639\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0623\u0648 \u0627\u0644\u0627\u0633\u062a\u062d\u0648\u0627\u0630<\/strong><br data-start=\"2010\" data-end=\"2013\" \/>\u062a\u0642\u062f\u064a\u0645 \u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0642\u0628\u0644 \u0625\u062a\u0645\u0627\u0645 \u0635\u0641\u0642\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0623\u0648 \u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a.<br \/>\n<img decoding=\"async\" class=\"wp-image-5396 aligncenter\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1-300x139.webp\" alt=\"\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636\" width=\"574\" height=\"266\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1-300x139.webp 300w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1-768x355.webp 768w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1-18x8.webp 18w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0645\u0627\u0644\u064a-\u0645\u0639\u062a\u0645\u062f-1.webp 908w\" sizes=\"(max-width: 574px) 100vw, 574px\" \/><\/li>\n<\/ul>\n<h2 style=\"text-align: right;\" data-start=\"256\" data-end=\"317\">\u0645\u062a\u0649 \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 <strong data-start=\"279\" data-end=\"314\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong>\u061f<\/h2>\n<p style=\"text-align: right;\" data-start=\"319\" data-end=\"694\">\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 <strong data-start=\"348\" data-end=\"383\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0641\u064a \u0645\u0631\u0627\u062d\u0644 \u0645\u062d\u062f\u062f\u0629 \u0645\u0646 \u062f\u0648\u0631\u0629 \u062d\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0633\u0648\u0627\u0621 \u0639\u0646\u062f \u0627\u0644\u062a\u0623\u0633\u064a\u0633\u060c \u0623\u0648 \u0627\u0644\u062a\u0648\u0633\u0639\u060c \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629\u060c \u0623\u0648 \u0639\u0646\u062f \u0648\u062c\u0648\u062f \u0627\u0644\u062a\u0632\u0627\u0645 \u0646\u0638\u0627\u0645\u064a \u0628\u0625\u0639\u062f\u0627\u062f \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629. \u0648\u062a\u0648\u0636\u062d <strong data-start=\"527\" data-end=\"549\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0643\u062b\u064a\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0644\u0627 \u062a\u062f\u0631\u0643 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0648\u0642\u064a\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629 \u0628\u0645\u062d\u062a\u0631\u0641 \u0642\u0627\u0646\u0648\u0646\u064a\u060c \u0645\u0645\u0627 \u0642\u062f \u064a\u0639\u0631\u0636\u0647\u0627 \u0644\u0645\u062e\u0627\u0637\u0631 \u0646\u0638\u0627\u0645\u064a\u0629 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u0641\u064a \u0625\u0646\u062c\u0627\u0632 \u0628\u0639\u0636 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"696\" data-end=\"1019\">\u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0627 \u062a\u0631\u062a\u0628\u0637 \u0641\u0642\u0637 \u0628\u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0628\u0644 \u0628\u0637\u0628\u064a\u0639\u0629 \u0646\u0634\u0627\u0637\u0647\u0627 \u0648\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629. \u0641\u0628\u0639\u0636 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0642\u062f \u062a\u0639\u0645\u0644 \u0644\u0641\u062a\u0631\u0629 \u062f\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u062e\u0627\u0631\u062c\u064a\u060c \u0644\u0643\u0646\u0647\u0627 \u062a\u062c\u062f \u0646\u0641\u0633\u0647\u0627 \u0645\u0644\u0632\u0645\u0629 \u0641\u062c\u0623\u0629 \u0639\u0646\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u062f\u062e\u0648\u0644 \u0645\u0633\u062a\u062b\u0645\u0631 \u062c\u062f\u064a\u062f. \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0633\u0628\u0642 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 <strong data-start=\"953\" data-end=\"975\">Future Expertise CPAs<\/strong> \u064a\u0636\u0645\u0646 \u0627\u0633\u062a\u0639\u062f\u0627\u062f\u064b\u0627 \u0643\u0627\u0645\u0644\u064b\u0627 \u0644\u0623\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"1021\" data-end=\"1095\"><strong data-start=\"1021\" data-end=\"1093\">\u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<ul style=\"text-align: right;\" data-start=\"1097\" data-end=\"2198\">\n<li data-start=\"1097\" data-end=\"1322\">\n<p data-start=\"1099\" data-end=\"1322\"><strong data-start=\"1099\" data-end=\"1146\">\u0639\u0646\u062f \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629<\/strong><br data-start=\"1146\" data-end=\"1149\" \/>\u062a\u064f\u0644\u0632\u0645 \u0628\u0639\u0636 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0625\u0639\u062f\u0627\u062f \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u0648\u0642\u0639\u0629 \u0645\u0646 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f\u060c \u062e\u0635\u0648\u0635\u064b\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0623\u0648 \u0627\u0644\u062a\u064a \u0644\u062f\u064a\u0647\u0627 \u0634\u0631\u0643\u0627\u0621 \u0645\u062a\u0639\u062f\u062f\u0648\u0646\u060c \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0646\u0638\u0627\u0645.<\/p>\n<\/li>\n<li data-start=\"1324\" data-end=\"1532\">\n<p data-start=\"1326\" data-end=\"1532\"><strong data-start=\"1326\" data-end=\"1375\">\u0639\u0646\u062f \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u0628\u0646\u0643\u064a\u0629<\/strong><br data-start=\"1375\" data-end=\"1378\" \/>\u062a\u0634\u062a\u0631\u0637 \u0627\u0644\u0628\u0646\u0648\u0643 \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u062f\u0642\u0642\u0629 \u0645\u0646 \u0645\u0643\u062a\u0628 \u0645\u0639\u062a\u0645\u062f \u0642\u0628\u0644 \u0645\u0646\u062d \u0627\u0644\u0642\u0631\u0648\u0636 \u0623\u0648 \u0627\u0644\u062a\u0633\u0647\u064a\u0644\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u062e\u0637\u0648\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0648\u0642\u0641 \u0627\u0644\u062a\u0641\u0627\u0648\u0636\u064a \u0644\u0644\u0634\u0631\u0643\u0629.<\/p>\n<\/li>\n<li data-start=\"1534\" data-end=\"1692\">\n<p data-start=\"1536\" data-end=\"1692\"><strong data-start=\"1536\" data-end=\"1570\">\u0639\u0646\u062f \u062f\u062e\u0648\u0644 \u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0648 \u0634\u0631\u0643\u0627\u0621 \u062c\u062f\u062f<\/strong><br data-start=\"1570\" data-end=\"1573\" \/>\u0648\u062c\u0648\u062f \u062a\u0642\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0635\u0627\u062f\u0631 \u0645\u0646 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u064a\u0639\u0632\u0632 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u064a\u064f\u0633\u0647\u0644 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0635\u0648\u0631\u0629 \u0639\u0627\u062f\u0644\u0629 \u0648\u0634\u0641\u0627\u0641\u0629.<\/p>\n<\/li>\n<li data-start=\"1694\" data-end=\"1864\">\n<p data-start=\"1696\" data-end=\"1864\"><strong data-start=\"1696\" data-end=\"1732\">\u0639\u0646\u062f \u0648\u062c\u0648\u062f \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0623\u0648 \u0645\u062e\u0627\u0637\u0631 \u0636\u0631\u064a\u0628\u064a\u0629<\/strong><br data-start=\"1732\" data-end=\"1735\" \/>\u0641\u064a \u062d\u0627\u0644 \u0648\u062c\u0648\u062f \u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0623\u0648 \u0641\u062d\u0635 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0641\u0625\u0646 \u0648\u062c\u0648\u062f \u0645\u0643\u062a\u0628 \u0645\u0639\u062a\u0645\u062f \u064a\u062f\u0639\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u0642\u064a\u0642\u0629 \u0648\u064a\u0642\u0644\u0644 \u0627\u062d\u062a\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a.<\/p>\n<\/li>\n<li data-start=\"1866\" data-end=\"2047\">\n<p data-start=\"1868\" data-end=\"2047\"><strong data-start=\"1868\" data-end=\"1909\">\u0639\u0646\u062f \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u0623\u0648 \u0627\u0644\u062a\u0648\u0633\u0639 \u0641\u064a \u0627\u0644\u0646\u0634\u0627\u0637<\/strong><br data-start=\"1909\" data-end=\"1912\" \/>\u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u062b\u0644 \u0641\u062a\u062d \u0641\u0631\u0648\u0639 \u062c\u062f\u064a\u062f\u0629 \u0623\u0648 \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u062a\u062a\u0637\u0644\u0628 \u062a\u0642\u064a\u064a\u0645\u064b\u0627 \u0645\u0627\u0644\u064a\u064b\u0627 \u062f\u0642\u064a\u0642\u064b\u0627 \u0644\u0636\u0645\u0627\u0646 \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631 \u0645\u0628\u0646\u064a \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0635\u062d\u064a\u062d\u0629.<\/p>\n<\/li>\n<li data-start=\"2049\" data-end=\"2198\">\n<p data-start=\"2051\" data-end=\"2198\"><strong data-start=\"2051\" data-end=\"2095\">\u0639\u0646\u062f \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0645\u0646\u0627\u0642\u0635\u0627\u062a \u0623\u0648 \u062a\u0639\u0627\u0642\u062f\u0627\u062a \u0631\u0633\u0645\u064a\u0629<\/strong><br data-start=\"2095\" data-end=\"2098\" \/>\u0628\u0639\u0636 \u0627\u0644\u062c\u0647\u0627\u062a \u062a\u0637\u0644\u0628 \u0642\u0648\u0627\u0626\u0645 \u0645\u0627\u0644\u064a\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u0643\u0634\u0631\u0637 \u0644\u0644\u062a\u0623\u0647\u064a\u0644\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u0636\u0631\u0648\u0631\u0629 \u0648\u0644\u064a\u0633 \u062e\u064a\u0627\u0631\u064b\u0627.<\/p>\n<\/li>\n<\/ul>\n<h2 style=\"text-align: right;\" data-start=\"256\" data-end=\"324\">\u0645\u0627 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 <strong data-start=\"278\" data-end=\"313\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0644\u0644\u0634\u0631\u0643\u0627\u062a\u061f<\/h2>\n<p style=\"text-align: right;\" data-start=\"326\" data-end=\"772\">\u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 <strong data-start=\"337\" data-end=\"372\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0644\u0627 \u064a\u0645\u062b\u0644 \u0645\u062c\u0631\u062f \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0625\u062c\u0631\u0627\u0621 \u0646\u0638\u0627\u0645\u064a\u060c \u0628\u0644 \u064a\u064f\u0639\u062f \u0642\u0631\u0627\u0631\u064b\u0627 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u064b\u0627 \u064a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0648\u0627\u0633\u062a\u0642\u0631\u0627\u0631\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a. \u0641\u0648\u062c\u0648\u062f \u062c\u0647\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u0642\u0648\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u064a\u0645\u0646\u062d \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0631\u0624\u064a\u0629 \u0623\u0643\u062b\u0631 \u0648\u0636\u0648\u062d\u064b\u0627 \u062d\u0648\u0644 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0644\u0644\u0646\u0634\u0627\u0637\u060c \u0648\u064a\u0643\u0634\u0641 \u0623\u064a \u0623\u062e\u0637\u0627\u0621 \u0623\u0648 \u0645\u062e\u0627\u0637\u0631 \u0642\u0628\u0644 \u0623\u0646 \u062a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0645\u0634\u0643\u0644\u0627\u062a \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0645\u0627\u0644\u064a\u0629. \u0648\u062a\u0624\u0643\u062f <strong data-start=\"663\" data-end=\"685\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0645\u0631\u0627\u062c\u0639\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u062c\u0627\u0647\u0632\u064a\u0629 \u0644\u0644\u0646\u0645\u0648 \u0648\u0627\u0644\u062a\u0648\u0633\u0639 \u0628\u062b\u0642\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"774\" data-end=\"1063\">\u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u064a\u0639\u0632\u0632 \u062b\u0642\u0629 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0641\u064a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0634\u0631\u0643\u0629\u060c \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u0628\u0646\u0648\u0643\u064b\u0627 \u0623\u0648 \u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0623\u0648 \u062c\u0647\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629. \u0641\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0645\u0646 \u062c\u0647\u0629 \u0645\u0639\u062a\u0645\u062f\u0629 \u062a\u064f\u0639\u062f \u0634\u0647\u0627\u062f\u0629 \u0645\u0647\u0646\u064a\u0629 \u062a\u0639\u0643\u0633 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0628\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0648\u0647\u0648 \u0645\u0627 \u062a\u062d\u0631\u0635 <strong data-start=\"990\" data-end=\"1012\">Future Expertise CPAs<\/strong> \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645\u0647 \u0648\u0641\u0642 \u0623\u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0645\u0644\u0643\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"1065\" data-end=\"1145\"><strong data-start=\"1065\" data-end=\"1143\">\u062a\u062a\u062c\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u0641\u064a \u0627\u0644\u062c\u0648\u0627\u0646\u0628 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<ul style=\"text-align: right;\" data-start=\"1147\" data-end=\"2195\">\n<li data-start=\"1147\" data-end=\"1371\">\n<p data-start=\"1149\" data-end=\"1371\"><strong data-start=\"1149\" data-end=\"1190\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u064a\u0629<\/strong><br data-start=\"1190\" data-end=\"1193\" \/>\u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0648\u0642\u0639\u0629 \u0645\u0646 \u0645\u0643\u062a\u0628 \u0645\u0639\u062a\u0645\u062f\u060c \u0641\u0625\u0646 \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u064a\u0646\u0638\u0631\u0648\u0646 \u0625\u0644\u064a\u0647\u0627 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0648\u062b\u0648\u0642\u0629 \u062a\u0645 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647\u0627 \u0645\u0647\u0646\u064a\u064b\u0627\u060c \u0645\u0645\u0627 \u064a\u0633\u0647\u0644 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0645\u0648\u064a\u0644 \u0623\u0648 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u062c\u062f\u064a\u062f\u0629.<\/p>\n<\/li>\n<li data-start=\"1373\" data-end=\"1559\">\n<p data-start=\"1375\" data-end=\"1559\"><strong data-start=\"1375\" data-end=\"1411\">\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/strong><br data-start=\"1411\" data-end=\"1414\" \/>\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0623\u0648 \u0627\u0644\u0641\u0631\u0648\u0642\u0627\u062a \u0645\u0628\u0643\u0631\u064b\u0627 \u0642\u0628\u0644 \u0623\u0646 \u062a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0623\u0648 \u063a\u0631\u0627\u0645\u0627\u062a\u060c \u0648\u0647\u0648 \u0645\u0627 \u064a\u062d\u0645\u064a \u0627\u0644\u0634\u0631\u0643\u0629 \u0645\u0646 \u062a\u0628\u0639\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u063a\u064a\u0631 \u0645\u062a\u0648\u0642\u0639\u0629.<\/p>\n<\/li>\n<li data-start=\"1561\" data-end=\"1725\">\n<p data-start=\"1563\" data-end=\"1725\"><strong data-start=\"1563\" data-end=\"1594\">\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/strong><br data-start=\"1594\" data-end=\"1597\" \/>\u0648\u062c\u0648\u062f \u062c\u0647\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u0631\u0627\u062c\u0639 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u064a\u0639\u0632\u0632 \u062f\u0642\u062a\u0647\u0627 \u0648\u064a\u0636\u0645\u0646 \u062a\u0648\u0627\u0641\u0642\u0647\u0627 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0645\u0645\u0627 \u064a\u0631\u0641\u0639 \u0645\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641 \u062f\u0627\u062e\u0644 \u0627\u0644\u0634\u0631\u0643\u0629.<\/p>\n<\/li>\n<li data-start=\"1727\" data-end=\"1896\">\n<p data-start=\"1729\" data-end=\"1896\"><strong data-start=\"1729\" data-end=\"1766\">\u062f\u0639\u0645 \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629<\/strong><br data-start=\"1766\" data-end=\"1769\" \/>\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062f\u0642\u0642\u0629 \u062a\u0648\u0641\u0631 \u0635\u0648\u0631\u0629 \u062d\u0642\u064a\u0642\u064a\u0629 \u0639\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u0642\u0631\u0627\u0631\u0627\u062a \u062a\u0648\u0633\u0639 \u0623\u0648 \u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0645\u0628\u0646\u064a\u0629 \u0639\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u062f\u0642\u064a\u0642\u0629.<\/p>\n<\/li>\n<li data-start=\"1898\" data-end=\"2042\">\n<p data-start=\"1900\" data-end=\"2042\"><strong data-start=\"1900\" data-end=\"1935\">\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/strong><br data-start=\"1935\" data-end=\"1938\" \/>\u0627\u0644\u062a\u0639\u0627\u0642\u062f \u0645\u0639 \u0645\u0643\u062a\u0628 \u0645\u062a\u062e\u0635\u0635 \u064a\u0636\u064a\u0641 \u0637\u0628\u0642\u0629 \u0631\u0642\u0627\u0628\u064a\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u062a\u0639\u0632\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u062a\u0645\u0646\u0639 \u062a\u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u062f\u0627\u062e\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n<\/li>\n<li data-start=\"2044\" data-end=\"2195\">\n<p data-start=\"2046\" data-end=\"2195\"><strong data-start=\"2046\" data-end=\"2083\">\u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0623\u064a \u0641\u062d\u0635 \u0623\u0648 \u0645\u0631\u0627\u062c\u0639\u0629 \u0631\u0633\u0645\u064a\u0629<\/strong><br data-start=\"2083\" data-end=\"2086\" \/>\u0648\u062c\u0648\u062f \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0639\u062a\u0645\u062f\u0629 \u064a\u0633\u0647\u0644 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u064a\u062e\u062a\u0635\u0631 \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0639\u0646\u062f \u0627\u0644\u062d\u0627\u062c\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0631\u0633\u0645\u064a\u0629.<\/p>\n<\/li>\n<\/ul>\n<h1 style=\"text-align: right;\" data-start=\"256\" data-end=\"323\">\u0645\u0627 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f \u0623\u0641\u0636\u0644 <strong data-start=\"285\" data-end=\"320\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong>\u061f<\/h1>\n<p style=\"text-align: right;\" data-start=\"325\" data-end=\"718\">\u0627\u062e\u062a\u064a\u0627\u0631 \u0623\u0641\u0636\u0644 <strong data-start=\"337\" data-end=\"372\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0644\u0627 \u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0642\u0631\u0627\u0631\u064b\u0627 \u0639\u0634\u0648\u0627\u0626\u064a\u064b\u0627 \u064a\u0639\u062a\u0645\u062f \u0641\u0642\u0637 \u0639\u0644\u0649 \u0627\u0644\u0633\u0639\u0631 \u0623\u0648 \u0627\u0644\u0634\u0647\u0631\u0629\u060c \u0628\u0644 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0636\u062d\u0629 \u062a\u0636\u0645\u0646 \u062d\u0635\u0648\u0644 \u0627\u0644\u0634\u0631\u0643\u0629 \u0639\u0644\u0649 \u062e\u062f\u0645\u0629 \u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629. \u0641\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u064a\u0645\u062b\u0644 \u062c\u0647\u0629 \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u0624\u062b\u0631 \u062a\u0642\u0627\u0631\u064a\u0631\u0647 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0635\u0648\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646\u060c \u0648\u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u062f\u0642\u0629 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0639\u0646\u0635\u0631 \u062d\u0627\u0633\u0645 \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0635\u0627\u0644\u062d \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n<p style=\"text-align: right;\" data-start=\"720\" data-end=\"1023\">\u0648\u062a\u0624\u0643\u062f <strong data-start=\"726\" data-end=\"748\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0630\u0643\u064a\u0629 \u0644\u0627 \u062a\u0628\u062d\u062b \u0641\u0642\u0637 \u0639\u0646 \u062a\u0648\u0642\u064a\u0639 \u0639\u0644\u0649 \u062a\u0642\u0631\u064a\u0631\u060c \u0628\u0644 \u0639\u0646 \u0634\u0631\u064a\u0643 \u0645\u0647\u0646\u064a \u064a\u0636\u064a\u0641 \u0642\u064a\u0645\u0629 \u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u064a\u062f\u0639\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u064a\u0643\u0634\u0641 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0642\u0628\u0644 \u0648\u0642\u0648\u0639\u0647\u0627. \u0644\u0630\u0644\u0643 \u0641\u0625\u0646 \u062a\u0642\u064a\u064a\u0645 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u064a\u062c\u0628 \u0623\u0646 \u064a\u062a\u0645 \u0648\u0641\u0642 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u0643\u0633 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0647\u0646\u064a.<\/p>\n<p style=\"text-align: right;\" data-start=\"1025\" data-end=\"1106\"><strong data-start=\"1025\" data-end=\"1104\">\u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f \u0623\u0641\u0636\u0644 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<ul style=\"text-align: right;\" data-start=\"1108\" data-end=\"2270\">\n<li data-start=\"1108\" data-end=\"1370\">\n<p data-start=\"1110\" data-end=\"1370\"><strong data-start=\"1110\" data-end=\"1145\">\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0648\u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0631\u0633\u0645\u064a<\/strong><br data-start=\"1145\" data-end=\"1148\" \/>\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0643\u062a\u0628 \u0645\u0633\u062c\u0644\u064b\u0627 \u0648\u0645\u0639\u062a\u0645\u062f\u064b\u0627 \u0644\u062f\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0635\u0629\u060c \u0648\u0623\u0646 \u064a\u0645\u062a\u0644\u0643 \u062a\u0631\u062e\u064a\u0635\u064b\u0627 \u0633\u0627\u0631\u064a\u064b\u0627 \u064a\u0633\u0645\u062d \u0644\u0647 \u0628\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627. \u0647\u0630\u0627 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0647\u0648 \u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0630\u064a \u064a\u0636\u0645\u0646 \u0623\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646\u0647 \u0645\u0642\u0628\u0648\u0644\u0629 \u0631\u0633\u0645\u064a\u064b\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n<\/li>\n<li data-start=\"1372\" data-end=\"1577\">\n<p data-start=\"1374\" data-end=\"1577\"><strong data-start=\"1374\" data-end=\"1409\">\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0633\u0639\u0648\u062f\u064a<\/strong><br data-start=\"1409\" data-end=\"1412\" \/>\u062a\u064f\u0639\u062f \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0639\u0646\u0635\u0631\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0643\u062a\u0628\u060c \u0644\u0623\u0646 \u0627\u0644\u0641\u0647\u0645 \u0627\u0644\u0639\u0645\u064a\u0642 \u0644\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u064a\u0642\u0644\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u064a\u0639\u0632\u0632 \u062f\u0642\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631.<\/p>\n<\/li>\n<li data-start=\"1579\" data-end=\"1772\">\n<p data-start=\"1581\" data-end=\"1772\"><strong data-start=\"1581\" data-end=\"1605\">\u062a\u0646\u0648\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629<\/strong><br data-start=\"1605\" data-end=\"1608\" \/>\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062a\u0645\u064a\u0632 \u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0641\u0642\u0637\u060c \u0628\u0644 \u064a\u0642\u062f\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062d\u0644\u064a\u0644\u064b\u0627 \u0644\u0644\u0623\u062f\u0627\u0621 \u0648\u062f\u0639\u0645\u064b\u0627 \u0644\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0645\u0645\u0627 \u064a\u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0646\u0638\u0627\u0645\u064a.<\/p>\n<\/li>\n<li data-start=\"1774\" data-end=\"1935\">\n<p data-start=\"1776\" data-end=\"1935\"><strong data-start=\"1776\" data-end=\"1809\">\u0627\u0644\u0633\u0645\u0639\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644<\/strong><br data-start=\"1809\" data-end=\"1812\" \/>\u0648\u062c\u0648\u062f \u0633\u062c\u0644 \u0648\u0627\u0636\u062d \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0633\u0627\u0628\u0642\u0629 \u0623\u0639\u0645\u0627\u0644 \u0646\u0627\u062c\u062d\u0629 \u064a\u0639\u0643\u0633 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641 \u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629\u060c \u0648\u064a\u0645\u0646\u062d \u0627\u0644\u0634\u0631\u0643\u0629 \u062b\u0642\u0629 \u0623\u0643\u0628\u0631 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0645\u0642\u062f\u0645\u0629.<\/p>\n<\/li>\n<li data-start=\"1937\" data-end=\"2088\">\n<p data-start=\"1939\" data-end=\"2088\"><strong data-start=\"1939\" data-end=\"1970\">\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0644<\/strong><br data-start=\"1970\" data-end=\"1973\" \/>\u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0643\u0627\u062a\u0628 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0636\u062d\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u062a\u0648\u0636\u062d \u0646\u0637\u0627\u0642 \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0628\u0634\u0643\u0644 \u0634\u0641\u0627\u0641 \u0645\u0646\u0630 \u0628\u062f\u0627\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0642\u062f.<\/p>\n<\/li>\n<li data-start=\"2090\" data-end=\"2270\">\n<p data-start=\"2092\" data-end=\"2270\"><strong data-start=\"2092\" data-end=\"2132\">\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong><br data-start=\"2132\" data-end=\"2135\" \/>\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062a\u0645\u064a\u0632 \u0644\u0627 \u064a\u0643\u062a\u0641\u064a \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0634\u0643\u0644\u064a\u0629\u060c \u0628\u0644 \u064a\u0642\u062f\u0645 \u062a\u0648\u0635\u064a\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: right;\" data-start=\"2272\" data-end=\"2512\">\u0648\u062a\u064f\u0639\u062f <strong data-start=\"2278\" data-end=\"2300\">Future Expertise CPAs<\/strong> \u0646\u0645\u0648\u0630\u062c\u064b\u0627 \u0644\u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631\u060c \u062d\u064a\u062b \u062a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0631\u0633\u0645\u064a \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u062e\u064a\u0627\u0631\u064b\u0627 \u0645\u0646\u0627\u0633\u0628\u064b\u0627 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u062d\u062b \u0639\u0646 \u0623\u0641\u0636\u0644 <strong data-start=\"2449\" data-end=\"2484\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u064a\u062f\u0639\u0645 \u0646\u0645\u0648\u0647\u0627 \u0628\u062b\u0642\u0629 \u0648\u0627\u0633\u062a\u0642\u0631\u0627\u0631.<\/p>\n<h1 style=\"text-align: right;\" data-start=\"256\" data-end=\"297\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5411 aligncenter\" src=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0641\u064a-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629-300x200.webp\" alt=\"\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636\" width=\"423\" height=\"282\" srcset=\"https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0641\u064a-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629-300x200.webp 300w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0641\u064a-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629-768x513.webp 768w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0641\u064a-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629-18x12.webp 18w, https:\/\/expfu.com\/wp-content\/uploads\/2026\/02\/\u0645\u062d\u0627\u0633\u0628-\u0642\u0627\u0646\u0648\u0646\u064a-\u0641\u064a-\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.webp 1000w\" sizes=\"(max-width: 423px) 100vw, 423px\" \/>\u0643\u0645 \u0631\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061f<\/h1>\n<p style=\"text-align: right;\" data-start=\"79\" data-end=\"432\">\u064a\u062e\u062a\u0644\u0641 \u0631\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u062d\u0633\u0628 \u0639\u062f\u0629 \u0639\u0648\u0627\u0645\u0644. \u0645\u0646 \u0623\u0647\u0645\u0647\u0627 \u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629\u060c \u0648\u062d\u062c\u0645 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0630\u064a \u064a\u0639\u0645\u0644 \u0628\u0647\u060c \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0645. \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0639\u0645\u0644 \u062f\u0627\u062e\u0644 <strong data-start=\"249\" data-end=\"284\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u064a\u062a\u062d\u0645\u0644 \u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0623\u0639\u0644\u0649\u060c \u0644\u0630\u0644\u0643 \u064a\u0643\u0648\u0646 \u062f\u062e\u0644\u0647 \u063a\u0627\u0644\u0628\u064b\u0627 \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645. \u0643\u0645\u0627 \u0623\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u064a\u0631\u0641\u0639\u0627\u0646 \u0645\u0646 \u0642\u064a\u0645\u062a\u0647 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0639\u0645\u0644.<\/p>\n<p style=\"text-align: right;\" data-start=\"434\" data-end=\"715\">\u0648\u062a\u0624\u0643\u062f <strong data-start=\"440\" data-end=\"462\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0631\u0627\u062a\u0628 \u064a\u0631\u062a\u0628\u0637 \u0645\u0628\u0627\u0634\u0631\u0629 \u0628\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0631\u0633\u0645\u064a. \u0643\u0645\u0627 \u064a\u062a\u0623\u062b\u0631 \u0628\u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0645\u0644\u0641\u0627\u062a \u0645\u0639\u0642\u062f\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u062f\u0642\u064a\u0642\u0629. \u0641\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0627 \u064a\u062d\u0635\u0644 \u0639\u0644\u0649 \u0623\u062c\u0631 \u0645\u0642\u0627\u0628\u0644 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0641\u0642\u0637\u060c \u0628\u0644 \u0645\u0642\u0627\u0628\u0644 \u0645\u0633\u0624\u0648\u0644\u064a\u062a\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0639\u0646 \u0635\u062d\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062f\u0642\u062a\u0647\u0627.<\/p>\n<p style=\"text-align: right;\" data-start=\"1013\" data-end=\"1079\"><strong data-start=\"1013\" data-end=\"1077\">\u064a\u062a\u062d\u062f\u062f \u0631\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0641\u0642 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/strong><\/p>\n<ul style=\"text-align: right;\" data-start=\"1081\" data-end=\"2255\">\n<li data-start=\"1081\" data-end=\"1292\">\n<p data-start=\"1083\" data-end=\"1292\"><strong data-start=\"1083\" data-end=\"1107\">\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629<\/strong><br data-start=\"1107\" data-end=\"1110\" \/>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u062d\u062f\u064a\u062b \u0627\u0644\u062a\u062e\u0631\u062c \u0623\u0648 \u0627\u0644\u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u062e\u064a\u0635 \u062d\u062f\u064a\u062b\u064b\u0627 \u064a\u0643\u0648\u0646 \u0631\u0627\u062a\u0628\u0647 \u0641\u064a \u0646\u0637\u0627\u0642 \u0623\u0642\u0644 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0645\u0646 \u064a\u0645\u062a\u0644\u0643 \u062e\u0628\u0631\u0629 \u0637\u0648\u064a\u0644\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u062d\u064a\u062b \u062a\u0632\u062f\u0627\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0645\u0639 \u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"1294\" data-end=\"1492\">\n<p data-start=\"1296\" data-end=\"1492\"><strong data-start=\"1296\" data-end=\"1333\">\u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0645\u0643\u062a\u0628 \u0645\u0639\u062a\u0645\u062f \u0643\u0628\u064a\u0631 \u0623\u0648 \u0645\u062a\u0648\u0633\u0637<\/strong><br data-start=\"1333\" data-end=\"1336\" \/>\u0627\u0644\u0639\u0645\u0644 \u062f\u0627\u062e\u0644 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636 \u064a\u0645\u062a\u0644\u0643 \u0642\u0627\u0639\u062f\u0629 \u0639\u0645\u0644\u0627\u0621 \u0643\u0628\u064a\u0631\u0629 \u0648\u062e\u062f\u0645\u0627\u062a \u0645\u062a\u0646\u0648\u0639\u0629 \u0642\u062f \u064a\u0648\u0641\u0631 \u062f\u062e\u0644\u064b\u0627 \u0623\u0639\u0644\u0649\u060c \u0646\u0638\u0631\u064b\u0627 \u0644\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0645\u0644\u0641\u0627\u062a \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0623\u0643\u0628\u0631 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627.<\/p>\n<\/li>\n<li data-start=\"1494\" data-end=\"1684\">\n<p data-start=\"1496\" data-end=\"1684\"><strong data-start=\"1496\" data-end=\"1546\">\u0646\u0648\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u062d\u062c\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0645 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627<\/strong><br data-start=\"1546\" data-end=\"1549\" \/>\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0634\u0631\u0643\u0627\u062a \u0643\u0628\u0631\u0649 \u0623\u0648 \u0645\u062f\u0631\u062c\u0629 \u0623\u0648 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0641\u0631\u0648\u0639 \u064a\u062a\u0637\u0644\u0628 \u0645\u0633\u062a\u0648\u0649 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0629\u060c \u0645\u0645\u0627 \u064a\u0646\u0639\u0643\u0633 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0623\u062c\u0631 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0645\u0646\u0634\u0622\u062a \u0635\u063a\u064a\u0631\u0629.<\/p>\n<\/li>\n<li data-start=\"1686\" data-end=\"1836\">\n<p data-start=\"1688\" data-end=\"1836\"><strong data-start=\"1688\" data-end=\"1717\">\u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629<\/strong><br data-start=\"1717\" data-end=\"1720\" \/>\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u064a\u0639\u0632\u0632 \u0641\u0631\u0635 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0631\u0627\u062a\u0628 \u0623\u0639\u0644\u0649\u060c \u0644\u0623\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u062a\u0639\u0643\u0633 \u0645\u0633\u062a\u0648\u0649 \u0627\u062d\u062a\u0631\u0627\u0641\u064a \u0645\u062a\u0642\u062f\u0645 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644.<\/p>\n<\/li>\n<li data-start=\"1838\" data-end=\"2063\">\n<p data-start=\"1840\" data-end=\"2063\"><strong data-start=\"1840\" data-end=\"1886\">\u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong><br data-start=\"1886\" data-end=\"1889\" \/>\u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0645 \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u064a\u0643\u0648\u0646 \u0623\u0643\u062b\u0631 \u0637\u0644\u0628\u064b\u0627 \u0641\u064a \u0627\u0644\u0633\u0648\u0642\u060c \u0645\u0645\u0627 \u064a\u0631\u0641\u0639 \u0645\u0646 \u062f\u062e\u0644\u0647 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0645\u0646 \u064a\u0642\u062a\u0635\u0631 \u062f\u0648\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629.<\/p>\n<\/li>\n<li data-start=\"2065\" data-end=\"2255\">\n<p data-start=\"2067\" data-end=\"2255\"><strong data-start=\"2067\" data-end=\"2099\">\u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a \u0648\u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0633\u0648\u0642<\/strong><br data-start=\"2099\" data-end=\"2102\" \/>\u0627\u0644\u0639\u0645\u0644 \u0641\u064a \u0645\u062f\u064a\u0646\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0631\u064a\u0627\u0636 \u062f\u0627\u062e\u0644 \u0645\u0643\u062a\u0628 \u0645\u0639\u062a\u0645\u062f \u064a\u0632\u064a\u062f \u0645\u0646 \u0641\u0631\u0635 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0623\u0639\u0644\u0649 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0628\u0639\u0636 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0646\u0638\u0631\u064b\u0627 \u0644\u062d\u062c\u0645 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u062a\u0646\u0648\u0639 \u0627\u0644\u0639\u0645\u0644\u0627\u0621.<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: right;\" data-start=\"2257\" data-end=\"2498\">\u0648\u0628\u0634\u0643\u0644 \u0639\u0627\u0645\u060c \u062a\u062a\u0631\u0627\u0648\u062d \u0631\u0648\u0627\u062a\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0628\u064a\u0646 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0645\u062a\u0648\u0633\u0637\u0629 \u0625\u0644\u0649 \u0645\u0631\u062a\u0641\u0639\u0629 \u0648\u0641\u0642 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0633\u0627\u0628\u0642\u0629\u060c \u0648\u062a\u0624\u0643\u062f <strong data-start=\"2371\" data-end=\"2393\">Future Expertise CPAs<\/strong> \u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0641\u064a \u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0648\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0647\u0646\u064a \u0647\u0648 \u0627\u0644\u0637\u0631\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u062f\u062e\u0644 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644.<\/p>\n<p style=\"text-align: right;\" data-start=\"88\" data-end=\"402\">\u0625\u0646 \u0627\u062e\u062a\u064a\u0627\u0631 <strong data-start=\"98\" data-end=\"133\">\u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0645\u0639\u062a\u0645\u062f \u0628\u0627\u0644\u0631\u064a\u0627\u0636<\/strong> \u0644\u064a\u0633 \u0645\u062c\u0631\u062f \u0625\u062c\u0631\u0627\u0621 \u0631\u0648\u062a\u064a\u0646\u064a\u060c \u0628\u0644 \u0642\u0631\u0627\u0631 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u064a\u0624\u062b\u0631 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0634\u0631\u0643\u062a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u0635\u062f\u0627\u0642\u064a\u062a\u0647\u0627 \u0623\u0645\u0627\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646. \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u0629\u060c \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0642\u064a\u0642\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629 \u062a\u0645\u062b\u0644 \u0639\u0646\u0627\u0635\u0631 \u0623\u0633\u0627\u0633\u064a\u0629 \u0641\u064a \u0628\u0646\u0627\u0621 \u0646\u0638\u0627\u0645 \u0645\u0627\u0644\u064a \u0642\u0648\u064a \u064a\u062f\u0639\u0645 \u0627\u0644\u0646\u0645\u0648 \u0648\u064a\u0642\u0644\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<\/p>\n<p style=\"text-align: right;\" data-start=\"404\" data-end=\"630\">\u062a\u0642\u062f\u0645 <strong data-start=\"409\" data-end=\"431\">Future Expertise CPAs<\/strong> \u0646\u0645\u0648\u0630\u062c\u064b\u0627 \u0645\u062a\u0643\u0627\u0645\u0644\u064b\u0627 \u064a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0631\u0633\u0645\u064a \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u062c\u0639\u0644\u0647\u0627 \u062e\u064a\u0627\u0631\u064b\u0627 \u0645\u0646\u0627\u0633\u0628\u064b\u0627 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0628\u062d\u062b \u0639\u0646 \u0634\u0631\u064a\u0643 \u0645\u0647\u0646\u064a \u0645\u0648\u062b\u0648\u0642 \u064a\u062f\u0639\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u064a\u0639\u0632\u0632 \u0627\u0644\u062b\u0642\u0629 \u0648\u064a\u0636\u064a\u0641 \u0642\u064a\u0645\u0629 \u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0623\u0639\u0645\u0627\u0644\u0647\u0627.<\/p>\n<p style=\"text-align: right;\" data-start=\"632\" 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